Author Biography

Bao Yanni, Female, Mongolian nationality, born in Ordos, Inner Mongolia in Nov.1978, bachelor degree, graduated from Northwest University for Nationalities in 2008, majored in accounting, began to work in accounting in July 1998, mainly responsible for project accounting management, accumulated rich experience in financial accounting budget, accounting, audit, promoted to senior accountant in 2017. She has written many municipal and national papers. Expert of Government Procurement Platform of Inner Mongolia Autonomous Region, expert of Government Procurement Expert Database of Ordos City, Inner Mongolia Autonomous Region, currently working in Ordos Road Maintenance Service Center, engaged in financial accounting budget, accounting and audit. 包燕妮，女，蒙古族，1978年11月出生，内蒙古鄂尔多斯人，本科学历，于2008年毕业于西北民族大学，会计专业，1998年7月开始从事会计核算工作，主要负责项目会计管理，积累了丰富的财务会计预算、核算、审核工作经验，2017年晋升为高级会计师，撰写市级、国家级论文多篇。内蒙古自治区政府采购平台专家库专家，内蒙古自治区鄂尔多斯市政府采购专家库专家，现任职于鄂尔多斯市道路养护服务中心，从事财务会计预算、核算、审核工作。

Book Description

Since the implementation of "Norms for Internal Control of Administr-rative Institutions (Trial)" in 2014, the construction of internal control of administrative institutions has achieved initial results. In recent years, the state has set new requirements and standards for the internal control of administrative institutions. How to truly implement the construction of internal control system and provide sound internal management support for administrative institutions at all levels to perform departmental functions and carry out the work plan of administrative institutions is a problem worth studying in the current internal control work. Based on this, on the basis of combing and analyzing the Internal Control Specifications, combined with practice, this book makes an in-depth analysis, summary and refinement of the theoretical basis, control methods and system construction of internal control, in order to put forward practical opinions and suggestions for the concrete implementation of the internal control system construction of administrative institutions. At the same time, it should be pointed out that, just as the development history of management discipline itself is only one hundred years, for most units, the construction of internal control system is still in a period of exploration. I sincerely hope that readers can criticize and correct the omissions in this book, and exchange and study together. 自《行政事业单位内部控制规范（试行）》于2014年实施以来，行政事业单位内部控制建设，取得了初步成效。近年来，国家对行政事业单位的内部控制工作有了全新的要求和标准。如何将内控体系建设真正落到实处，真正为各级行政事业单位履行部门职能、开展行政事业工作计划提供健全的内部管理支撑，是当前内部控制工作深入开展值得研究的问题。基于此，本书在梳理和解析《内部控制规范》的基础上，结合实践，对内部控制的理论基础、控制方法及体系建设进行深入的分析、总结并加以细化，以期为行政事业单位内控体系建设具体实施提出具有实用性的意见和建议。同时也应指出的是，正如管理学科本身的发展历程不过百年一样，对大部分单位而言，内控体系的建设仍然处于一个摸索期。诚恳的希望读者对本书的疏漏之处提出批评指正，共同交流学习。